SECTION 38 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [RETURNS]
EXTENSION OF TIME LIMIT FOR FILING GSTR-2 FOR MONTHS OF JULY/AUGUST, 2017
NOTIFICATION NO.2/2017-GST [NO.CT/GST-10/2017/186], DATED 7-8-2017
In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details specified in sub-section (2) of section 38 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:—
TABLE
| SI. No. | Month | Time period for filing of details of inward supplies in FORM GSTR-2 |
| (1) | (2) | (3) |
| 1. | July, 2017 | 6th to 10th September, 2017 |
| 2. | August, 2017 | 21st to 25th September, 2017 |
This notification shall come into force with effect from the 8th day of August, 2017.